Section 4A in The Jammu and Kashmir General Sales Tax Act, 1962
4A. [ Surcharge Tax. [Section 4-A inserted by Act XIV of 1974 Section-8 and subsequently substituted by Act IX of 1982, Section 5.]
- Every dealer liable to pay tax under this act shall also pay a surcharge equal to five percent of the amount of tax payable by him and the provisions of this Act, in regard to assessment, payment and recovery of tax and all other matters including liability to pay interest connected therewith shall apply to the assessment, payment, recovery of such surcharge as if it were a tax leviable under this Act.]
